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Customs - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Since there was no demand under section 28(8) of the Customs Act ...

Case Laws     Customs

March 22, 2014

Since there was no demand under section 28(8) of the Customs Act for duty, no penalty could have been imposed under that provision and consequently the penalty under section 114A was not sustainable. - HC

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